Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 517) to amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster, as amended. The Clerk read the title of the bill. The text of the bill is as follows: H.R. 517 Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Filing Relief for Natural Disasters Act''. SEC. 2. MODIFICATION OF RULES FOR POSTPONING CERTAIN DEADLINES BY REASON OF DISASTER. (a) Authority To Postpone Federal Tax Deadlines by Reason of State-Declared Disasters.--Section 7508A of the Internal Revenue Code of 1986 is amended by redesignating subsections (c), (d), and (e) as subsections (d), (e), and (f), respectively, and by inserting after subsection (b) the following new subsection: ``(c) Special Rule for State-Declared Disasters.-- ``(1) In general.--The Secretary (after consultation with the Administrator of the Federal Emergency Management Agency) may, upon the written request of the Governor of a State (or the Mayor, in the case of the District of Columbia), apply the rules of subsections (a) and (b) to a qualified State declared disaster in the same manner as a disaster, fire, or action otherwise described in subsection (a).…
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